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    <title>2022 (5) TMI 66 - CALCUTTA HIGH COURT</title>
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    <description>The HC disposed of appeals concerning GST TRAN-I form filing, following precedent from a previous case involving similar circumstances. The court recognized difficulties faced by assessees in transitioning to GST regime and held that technical issues beyond assessees&#039; control should not prejudice their legitimate tax credit claims. The HC modified the single bench order, granting liberty to respondent assessees to file individual tax credit in GSTR-3B forms for April 2022 during May 2022, while allowing authorities to verify claim genuineness and proceed according to law.</description>
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      <description>The HC disposed of appeals concerning GST TRAN-I form filing, following precedent from a previous case involving similar circumstances. The court recognized difficulties faced by assessees in transitioning to GST regime and held that technical issues beyond assessees&#039; control should not prejudice their legitimate tax credit claims. The HC modified the single bench order, granting liberty to respondent assessees to file individual tax credit in GSTR-3B forms for April 2022 during May 2022, while allowing authorities to verify claim genuineness and proceed according to law.</description>
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